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All Journal Cakrawala Pendidikan Jurnal Pendidikan Akuntansi Indonesia Jurnal Pendidikan Ekonomi (JUPE) Jurnal Teknologi Pendidikan JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial Journal of Economic, Bussines and Accounting (COSTING) LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi GERVASI: Jurnal Pengabdian kepada Masyarakat Jurnal Dedikasi Pendidikan JCRS (Journal of Community Research and Service) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Paedagogy Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Pengabdian UNDIKMA Dharmas Education Journal (DE_Journal) Jurnal Kajian Ilmu Pendidikan (JKIP) JURNAL TUNAS PENDIDIKAN Journal Accounting International Mount Hope
Sondang Aida Silalahi
Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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THE INFLUENCE OF CLASS PARTICIPATION AND PARENTING STYLE ON THE ACADEMIC PERFORMANCE OF ACCOUNTING STUDENTS Silalahi, Sondang Aida; Garini, Meti Ardhiyah; Sapriani, Utari Noor; Dewi, Vika Tri
Journal of Community Research and Service Vol 4, No 1: January 2020
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v4i1.18529

Abstract

This study aims to determine the effect of class participation and parenting style on the academic achievement of accounting and accounting education students of the Faculty of Economics, the State University of Medan. One hundred forty-two respondents were generated from a total population of 229 students. Data analysis techniques include descriptive statistics followed by the multiple regression analysis. The results showed that: 1) The significant value of the class participation variable is 0.203 > 0.05; thus, the class participation hypothesis rejected, meaning that there was no influence between class participation on academic achievement. 2) The significant value of the parenting variable is 0.014 < 0.05, confirming the hypothesis that there is an influence between parenting parents on academic achievement. 3) A significant value of 0.032 <0.05, then according to the basis of decision making in the F test, it can be concluded that the hypothesis is accepted, indicating class participation and parenting style influence on accounting students' academic achievement. 4) From the results of the two independent variables, which are the dominant variables affecting academic achievement is the class participation variable evidenced by the highest regression coefficient, which is 0.203 compared to the regression coefficient of the other variables. Keywords: Parent Participation; Parenting Parents; Academic Achievement. 
EFFECT OF LEVERAGE, CAPITAL STRUCTURE, RETURN ON ASSET, AND SALES GROWTH, ON THE PROFIT QUALITY OF CUSTOMER GOODS (FOOD AND BEVERAGE) COMPANIESLISTED ON THE INDONESIAN STOCK EXCHANGE 2019 - 2022) Elisabeth Septia Sitanggang; Frince Gokma Simatupang; Nina Purnasari; Sondang Aida Silalahi
Journal Accounting International Mount Hope Vol. 2 No. 2 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i2.291

Abstract

The development of this stock exchange is developing well even though the securities traded are generally bonds by Dutch companies and Indonesian government bonds through the Indonesian Development Bank. BEI helps companies to obtain additional capital by going public, namely the activity of offering shares or other securities carried out by issuers (companies that go public) to the public based on the procedures regulated by the Capital Markets Law and its Implementing Regulations. The type of research method used in this research is a quantitative research method. This research method is based on the philosophy of positivism. To research a particular population or sample, data collection uses research instruments, data analysis is carried out quantitative or statistical, with the aim of testing a predetermined hypothesis. Based on the results of the ANNOVA test above, the Fcount value is (6.948) and Ftable is (2.54). This means that 4.803 > 2.54 means Leverage, Capital Structure, Return on Assets, and Sales Growth together have a simultaneous effect on the Quality of Customer Company Profits. GOODS (Food & Beverage) which is listed on the Indonesian Stock Exchange
PENGARUH CURRENT RATIO, DEBT EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MAKANAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023 Hendra, Vivian; Purnasari, Nina; Steviyani, Steviyani; Silalahi, Sondang Aida
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13716

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh current ratio, debt equity ratio, return on assets terhadap ukuran perusahaan terhadap manajemen laba. Metode penelitian menggunakan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah perusahaan makanan minuman di Bursa Efek Indonesia pada periode 2021-2023. Sampel penelitian yang diperoleh adalah 30 perusahaan sub sektor Makanan dan Minuman dengan 150 pengamatan. Current Ratio secara parsial tidak berpengaruh terhadap Manajemen Laba, Debt Equity Ratio secara parsial tidak berpengaruh terhadap Manajemen Laba, Return on Assets secara parsial berpengaruh terhadap Manajemen Laba, Ukuran Perusahaan secara parsial tidak berpengaruh terhadap Manajemen Laba dan Current Ratio, Debt Equity Ratio, Return on Assets dan Ukuran Perusahaan secara simultan tidak berpengaruh terhadap Manajemen Laba.
Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education Nurhayani, Ulfa; Silalahi, Sondang Aida; Nurwendari, Weny; Herliani, Rini
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2413

Abstract

This research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development.
PENGARUH ADVERSITY QUOTIENT, KEMANDIRIAN BELAJAR DAN KECEMASAN TERHADAP KEMAMPUAN PEMECAHAN MASALAH PADA MATERI JURNAL PENYESUAIAN Hidayah, Rizki Nur; Thohiri, Roza; Darma, Jufri; Silalahi, Sondang Aida; Nurhayani, Ulfa
Jurnal Dedikasi Pendidikan Vol 9, No 1 (2025): Januari 2025
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/dedikasi.v9i1.5560

Abstract

This study aims to determine the effect of adversity quotient, learning independence and anxiety on problem-solving ability on the adjustment journal material. This type of research is ex post facto. The population in this study were all students of class X majoring in financial accounting and institutions at SMK Negeri 1 Stabat, totaling 69 students. The sample in this study was 69 students, where the sampling technique was total sampling. Data collection was carried out using research questionnaires and adjustment journal test questions. Then analyze the data with the help of the SPSS 25 application. Based on the regression model formed, it is Y = 21.102 + 0.646X1 + 1.413X2 - 0.258X3 and partial hypothesis testing, there is a significant influence between adversity quotient on problem-solving ability, independence on problem-solving ability and anxiety on problem-solving ability. Furthermore, adversity quotient, learning independence and anxiety simultaneously have a significant effect on problem-solving ability with the magnitude of the influence of the three independent variables being 87.4%, while 12.6% is explained by other relevant variables that were not examined in this study. 
Development of Augmented Reality-Based Financial Management Learning Module to Enhance Student Engagement Silalahi, Sondang Aida; Haryadi, Haryadi; Nurwendari, Weny; Herliani, Rini; Sitompul, Haryani Pratiwi
Jurnal Paedagogy Vol 12, No 3 (2025): July : IN PROGRESS
Publisher : Universitas Pendidikan Mandalika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jp.v12i3.15447

Abstract

This research aims to develop a valid, practical, and effective Financial Management learning module that incorporates Augmented Reality to enhance student engagement and improve comprehension. The study follows the 4D development model, which includes defining, designing, developing, and disseminating stages. The subjects were students from the 2021/2022 cohort of the Accounting Education Study Program at Universitas Negeri Medan who enrolled in the Financial Management course. Data collection involved expert validation surveys, user trials, and analysis of students' learning outcomes. Qualitative and quantitative analysis were used to evaluate the validity, practicality, and effectiveness of the module. Findings show that media and content experts highly rated the module, giving it strong validity and practicality scores. The module was also effective in enhancing students' understanding of financial management, as evidenced by significant improvements in t-test results. This Augmented Reality-based module is a highly innovative and effective learning resource for higher education.
PENERAPAN MODEL TEAMS GAMES TOURNAMENT BERBASIS BAAMBOOZLE UNTUK MENINGKATKAN KEAKTIFAN DAN HASIL BELAJAR SISWA Jailani, Dahliana; Zainal, Andri; Silalahi, Sondang Aida; Sibarani, Choms Gary Ganda Tua
Dharmas Education Journal (DE_Journal) Vol 4 No 1 (2023): Juni
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univesitas Dharmas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56667/de_journal.v4i1.1275

Abstract

Keaktifan belajar dan hasil belajar menjadi tolak ukur dalam mencapai tujuan pembelajaran. Permasalah dalam penelitian ini adalah rendahnya keaktifan dan hasil belajar siswa. Penelitian ini bertujuan untuk meningkatkan keaktifan dan hasil belajar siswa kelas XI AKL di SMKS Budi Agung Medan yang berjumlah 33 orang siswa dengan penerapan model pembelajaran Teams Games Tournament berbasis media Baamboozle. Penelitian ini merupakan penelitian tindakan kelas yang terdiri dari dua siklus. Masing-masing siklus terdiri dari dua pertemuan. Teknik pengumpulan data dalam penelitian ini menggunakan lembar observasi keaktifan belajar dan tes hasil belajar. Penelitian menggunakan dua analisis data, yaitu kuantitatif dan kualitatif. Hasil penelitian menunjukkan bahwa keaktifan belajar pada siklus I memperoleh persentase 67,73% dan mengalami peningkatan menjadi 84,24% pada siklus II. Hasil belajar siswa yang tuntas pada siklus I memperoleh persentase 45,45% dengan nilai rata-rata 80,61 dan mengalami peningkatan pada siklus II yakni 100% dengan nilai rata-rata 92,27. Sehingga, dapat disimpulkan bahwa penerapan model pembelajaran Teams Games Tournament berbasis Baamboozle dapat meningkatkan keaktifan dan hasil belajar siswa di SMKS Budi Agung Medan.
Penerapan Model Problem Based Learning (PBL) Berbantuan Media Wordwall Untuk Meningkatkan Aktivitas Dan Hasil Belajar Siswa Kelas X Akuntansi Silaban, Parida; Silalahi, Sondang Aida; Zainal, Andri; Sibarani, Choms Gary Ganda Tua
Jurnal Kajian Ilmu Pendidikan (JKIP) Vol. 6 No. 3 (2025): Jurnal Kajian Ilmu Pendidikan (JKIP)
Publisher : Lembaga Riset dan Inovasi Almatani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/jkip.v6i3.1616

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana paradigma Problem Based Learning, dengan bantuan media Wordwall, telah meningkatkan aktivitas dan hasil belajar siswa di kelas X AKL 2 di SMK Negeri 1 Sidikalang. Tiga puluh lima siswa di semester kedua tahun ajaran 2024-2025 menjadi subjek penelitian ini. Dengan menggunakan teknik Penelitian Tindakan Kelas (PTK), penelitian ini dilaksanakan dalam dua siklus, dengan dua sesi per siklus yang mencakup fase perencanaan, pelaksanaan, pengamatan, dan refleksi. Tes, observasi, dan wawancara digunakan untuk mengumpulkan data, yang selanjutnya dianalisis secara kuantitatif dan kualitatif. Hasilnya menunjukkan peningkatan yang signifikan. Dalam kategori aktif dan sangat aktif, aktivitas belajar siswa meningkat dari 51,43% (18 siswa) pada siklus I menjadi 85,71% (30 siswa) pada siklus II. Selain itu, ketuntasan hasil belajar meningkat dari 65,71% pada siklus I menjadi 88,57% pada siklus II. Dengan demikian, penerapan model Problem Based Learning dengan bantuan media Wordwall terbukti efektif dalam meningkatkan aktivitas maupun hasil belajar peserta didik.
Pendampingan Peningkatan Usaha Jamu Tradisional Karo Dengan Inovasi Mesin Penggiling TTG Rempah Jamu di Kecamatan Medan Tuntungan Herliani, Rini; Situmorang, Hasianna Nopina; Silalahi, Sondang Aida; Nurwendari, Weny; Sitompul, Haryani Pratiwi; Tua Sibarani, Choms Gary Ganda
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3840

Abstract

Adapun tujuan utama dan paling penting dari kegiatan pengabdian masyarakat ini adalah menyelesaikan permasalahan aspek produksi dan mekanisasi yang tengah dihadapi mitra usaha minyak karo rajawali handmade. Adapun 4 (empat) aspek permasalahan utama yakni Permasalahan yang ditemukan pada mitra adalah: 1) Penggilingan Rempah Jamu Tradisional karo masih konvensional dengan blender, 2) Kemasan Jamu tradisional karo yang kurang menarik 3) belum adanya laporan pajak atas UMKM yang dilakukan, 4) belum adanya catatan keuangan secara rinci; Tempat dilaksanakan kegiatan pengabdian masyarakat ini dilakukan di kecamatan Medan Tuntungan, Kota Medan. Adapun Metode yang digunakan dalam kegiatan ini berupa ceramah keuangan, praktik dan pendampingan penggunaan mesin dan Teknik desain kemasan tawar karo, Pelatihan dan penyuluhan kegiatan pengabdian ini dilakukan di toko usaha mitra, yaitu toko rajawali handmade, Adapun hasil dari pelaksanaan pengabdian ini mitra telah dapat meningkatkan efektivitas, efisiensi dan ekonomisasi dalam produk jamu, rempah dan tawar karonya; pada kegiatan ini telah diserahkan sebanyak 1 (satu) unit mesin TTG penggiling jamu dan tawar karo berkapasitas 8 pk, 100 eksemplar desain kemasan cara pembuatannya dan kebutuhan perawatan mesin giling berupa oli mesin TTG sebanyak 2 (dua) buah.
PENGARUH KEAKTIFAN SISWA DALAM KEGIATAN EKSTRAKURIKULER TERHADAP PRESTASI BELAJAR AKUNTANSI SISWA MELALUI KEDISIPLINAN BELAJAR SISWA SMKN 1 MEDAN Safira, Naisyadia; Zainal, Andri; Aida Silalahi, Sondang; Ramdhansyah, Ramdhansyah; Sriwedari, Tuti
PRIMA EKONOMIKA Vol. 16 No. 2 (2025): Prima Ekonomika
Publisher : STIE "YKP" YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37330/prima.v16i2.287

Abstract

ABSTRACT Tujuan penelitian ini adalah untuk menguji bagaimana kedisiplinan belajar siswa SMKN 1 Medan memediasi hubungan antara keaktifan siswa dalam kegiatan ekstrakurikuler dengan prestasi belajar akuntansi. Metodologi penelitian ini adalah analisis Partial Least Squares (PLS) dan pengumpulan data melalui angket. Sampel penelitian berjumlah 276 siswa dari hasil data yang dianalisis menggunakan Algoritma PLS, PLS Bootstrapping, dan uji hipotesis dengan nilai p value <0,05. Hasil penelitian menunjukkan bahwa kedisiplinan belajar siswa dipengaruhi secara signifikan oleh keaktifan siswa dalam kegiatan ekstrakurikuler (nilai p value 0,000<0,05) dan prestasi belajar akuntansi siswa dipengaruhi secara signifikan oleh kedisiplinan belajar (nilai p value 0,001<0,05). Melalui kedisiplin belajar sebagai variabel intervening, kekaktifan siswa dalam kegiatan ekstrakurikuler berpengaruh terhadap prestasi belajar akuntansi (nilai p value 0,01 dan upsilon v = 0,141)   Keywords: keaktifan siswa; kegiatan ekstrakurikuler; kedisiplinan belajar; prestasi belajar akuntansi The purpose of this study was to examine how student learning discipline at SMKN 1 Medan mediates the relationship between student activity in extracurricular activities and accounting learning achievement. The methodology of this study is Partial Least Squares (PLS) analysis and data collection through questionnaires. The research sample was 276 students from the data analyzed using the PLS Algorithm, PLS Bootstrapping, and hypothesis testing with a p value <0.05. The results showed that student learning discipline was significantly influenced by student activity in extracurricular activities (p value 0.000 <0.05) and student accounting learning achievement was significantly influenced by learning discipline (p value 0.001 <0.05). Through learning discipline as an intervening variable, student activity in extracurricular activities affected accounting learning achievement (p value 0.01 and upsilon v = 0.141)   Keywords: student activity; extracurricular activities; learning discipline; accounting learning achievement
Co-Authors Andri Zainal Choms Gary Ganda Tua Sibarani Dewi, Vika Tri Elisabeth Septia Sitanggang Erny Luxy D Purba Frince Gokma Simatupang Gaffar Hafiz Sagala Garini, Meti Ardhiyah Gary Ganda Tua Sibarani, Choms Harefa, Kornelius Haryadi - Hendra, Vivian Hidayah, Rizki Nur Isti Maunida Hanum Jailani, Dahliana Jufri Darma Kornelius Harefa Malau, Marshanda Cristina Sari Miranda, Tengku Mursid Mursid Nelly Armayanti Nina Purnasari Nina Purnasari Nurhayani, Ulfa Nurwendari, Weny Nurwendary, Weny Pane, Miftah Kharidah Purba, Erny Luxy Purnasari, Nina Rahel Angelina Simalango Ramdhansyah Ramdhansyah Rini Heriliani Rini Herliani Safira, Naisyadia Sapriani, Utari Noor Sibarani, Choms Choms Gary Ganda Tua Sibarani, Choms Gary Ganda Tua Silaban, Parida Sitepu, Marrysabell Natalita Sitompul, Haryani Pratiwi Situmorang, Hasianna Nopina Sriwedari, Tuti Sriwedari, Tuti Steviyani, Steviyani Suharianto , Joko Tharifah, Nabila Tijani Thohiri, Roza Tondang, Cicih Kurnia Wati Tua Sibarani, Choms Garry Ganda Tua Sibarani, Choms Gary Ganda Weny Nurwendari Winda Putri Dwita Br Lubis